If the chattel is divided after divorce, no tax shall be paid; No tax shall be levied on those who have gone through the procedures of property transfer after divorce. After divorce, if the husband and wife can handle the house transfer, as long as they can provide the divorce judgment or divorce certificate and other valid documents that can prove that the husband and wife have divorced, they do not need to pay the deed tax and other fees, because the house transfer caused by divorce is not a house sale. However, the divorce property division tax exemption does not mean the gift tax exemption. The house property between husband and wife is given free of charge and cannot enjoy the contract tax exemption, so the contract tax needs to be paid normally.
 Legal basis
 For the purposes of Article 1 of Article 2 of the Detailed Rules for the Implementation of the Interim Regulations of the People's Republic of China on Stamp Duty, the term "documents filed in the People's Republic of China and receipts of the vouchers enumerated in these Regulations" refers to the vouchers that have legal effect in China and are protected by Chinese law. The above-mentioned vouchers, whether written within or outside China, shall be pasted in accordance with the regulations. The "units and individuals" mentioned in Article 1 of the Regulations refer to all kinds of domestic enterprises, institutions, organs, organizations, troops, as well as Chinese foreign equity joint ventures, contractual joint ventures, foreign-funded enterprises, foreign companies, enterprises and other economic organizations and their institutions in China. The stamp tax paid by Sino foreign joint ventures, qualified enterprises, foreign-funded enterprises, foreign companies and other economic organizations that pay consolidated industrial and commercial tax may be deducted from the consolidated industrial and commercial tax paid.